摘要
本文從理論研究與實(shí)例分析兩個方面，探討現(xiàn)代經(jīng)濟(jì)背景下企業(yè)的外部市場
表現(xiàn)主要是股權(quán)價(jià)值表現(xiàn)，內(nèi)部戰(zhàn)略管理主要是戰(zhàn)略成本管理，及其兩者之間的
相互影響、相互作用關(guān)系的本質(zhì)。
本文論述了戰(zhàn)略成本管理通過其決策與實(shí)施對產(chǎn)品定位、價(jià)格、成本、生產(chǎn)
效率等產(chǎn)生影響，從而對企業(yè)總體業(yè)績產(chǎn)生影響，并進(jìn)而對企業(yè)的股權(quán)價(jià)值變化
產(chǎn)生影響，反之，企業(yè)股權(quán)價(jià)值的變化為企業(yè)戰(zhàn)略成本管理策略制訂提供指導(dǎo)意
義。
本文提出了基于資本市場長期變化趨勢靈活有效的戰(zhàn)略成本管理模式，這種
管理模式具有開放性、明確的方向性、及全方位性的特質(zhì)，這種管理模式的目標(biāo)
是為了使企業(yè)股權(quán)價(jià)值最大化，接著本文論述了以市場為目標(biāo)的靈活戰(zhàn)略成本管
理的具體策略，如增加成本策略、作業(yè)成本策略、技術(shù)成本策略、產(chǎn)品生命周期
成本策略等，從而為我國企業(yè)實(shí)踐提供有價(jià)值的參考。
關(guān)鍵詞:資本市場、戰(zhàn)略成本管理、股權(quán)價(jià)值
第一章引言··························································································
第二章現(xiàn)代資本市場與戰(zhàn)略成本管理··················································
2.1現(xiàn)代經(jīng)濟(jì)特點(diǎn)···········································································
2.2資本市場及財(cái)務(wù)戰(zhàn)略概述·······················································
2.2.1資本市場···········································································
2.2.2企業(yè)股權(quán)價(jià)值···································································
2.2.3企業(yè)財(cái)務(wù)戰(zhàn)略···································································
2.2.4戰(zhàn)略成本管理···································································
2.3股權(quán)價(jià)值及戰(zhàn)略成本管理·······················································
第三章企業(yè)股權(quán)價(jià)值與戰(zhàn)略成本管理的相互關(guān)系······························
3.1資本市場滿足企業(yè)融資需求···················································
3.1.1資本市場為企業(yè)融資提供場所·······································
3.1.2企業(yè)融資方式···································································
3.1.3資本市場的資產(chǎn)定價(jià)方式···……“·····································
3.2企業(yè)財(cái)務(wù)戰(zhàn)略與股權(quán)價(jià)值的相互影響···································
3.2.1企業(yè)財(cái)務(wù)戰(zhàn)略意圖及使命···············································
3.2.2企業(yè)財(cái)務(wù)戰(zhàn)略對股權(quán)價(jià)值的影響···································
3.2.3從戰(zhàn)略成本管理到企業(yè)股權(quán)價(jià)值···································
3.3企業(yè)戰(zhàn)略成本管理與股權(quán)價(jià)值的相互關(guān)系···························
3.3.1企業(yè)股權(quán)價(jià)值受到戰(zhàn)略成本管理影響···························
3.3.2企業(yè)股權(quán)價(jià)值影響戰(zhàn)略成本管理決策···························
3.3.3基于資本市場發(fā)展長期趨勢預(yù)測的最優(yōu)化戰(zhàn)略成本管
3.3.4從我國資本市場熱點(diǎn)看股權(quán)價(jià)值與戰(zhàn)略成本管理的關(guān)
第四章企業(yè)股權(quán)價(jià)值與戰(zhàn)略成本管理關(guān)系的案例分析······················
4.1戰(zhàn)略成本管理動態(tài)適應(yīng)資本市場的案例分析·······················
4.2股權(quán)價(jià)值作為戰(zhàn)略成本決策依據(jù)的案例分析·······················
目錄
4.3針對長期資本市場趨勢的戰(zhàn)略成本決策案例分析
4.4基于資本市場變化的戰(zhàn)略成本管理的啟示············
4.4.1股權(quán)價(jià)值與戰(zhàn)略成本管理相互作用················
4.4.2戰(zhàn)略成本管理目標(biāo)············································
4.4.3基于資本市場變化的戰(zhàn)略成本管理················
第五章適應(yīng)資本市場變化的企業(yè)戰(zhàn)略成本管理實(shí)施策略···
5.1戰(zhàn)略成本管理應(yīng)具備靈活性····································
5.2實(shí)施戰(zhàn)略成本管理的保障條件································
5.2.1實(shí)施靈活戰(zhàn)略成本管理的組織保障················
5.2.2實(shí)施靈活戰(zhàn)略成本管理的人力保障················
5.2.3實(shí)施靈活戰(zhàn)略成本管理的制度保障················
5.3實(shí)施靈活戰(zhàn)略成本管理的具體策略························
5.3.1基于價(jià)值鏈的靈活戰(zhàn)略成本管理策略············
5.3.2基于戰(zhàn)略定位的靈活戰(zhàn)略成本管理策略··..